https://www.taxtmi.com/caselaws?id=157435 Substituted service in assessment proceedings must be attempted at the dealer's communicated changed address where normal service has failed and reasons for affixation are recorded. After closure of the original business premises, service attempted only at that closed address, despite notice of a new address, does not provide an effective opportunity to contest the assessment. Such defective service vitiates an ex parte best judgment assessment. The assessment and connected appellate and tribunal orders were interfered with, and the matter was remitted for a fresh decision after allowing production of relevant forms. en-us Thu, 20 Jan 1994 00:00:00 +0530 Sat, 05 Oct 2013 15:33:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157435 Substituted service in assessment proceedings must be attempted at the dealer's communicated changed address where normal service has failed and reasons for affixation are recorded. After closure of the original business premises, service attempted only at that closed address, despite notice of a new address, does not provide an effective opportunity to contest the assessment. Such defective service vitiates an ex parte best judgment assessment. The assessment and connected appellate and tribunal orders were interfered with, and the matter was remitted for a fresh decision after allowing production of relevant forms. Case-Laws VAT and Sales Tax Thu, 20 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157435